In particular, until today, this functionality only concerned the cases of donation/parental provision of 100% full ownership of a property, from a donor/parent to a donee/child. Now, it also extends to the cases of donation and parental provision: full or small ownership or usufruct of real estate at a percentage of 100% or even less from one donor/parent to one or more donees/children.
The declaration of real estate data (E9) is created and submitted automatically for the notarial documents posted in the digital application myPROPERTY of the digital portal myAADE (myaade.gov.gr), in the path Applications> Popular applications > myPROPERTY and concern declarations of gift tax and parental provision of real estate which have been submitted since 02/01/2024.
The citizen receives a relevant notification by e-mail and can search for the E9 statement on the myAADE digital portal (myaade.gov.gr), in the path Applications > Popular Applications > E9/ENFIA Statement > Login to the Application > year 2025. With the expansion of digital application facilitates taxpayers, as they no longer need to fill in and submit specific returns themselves, and timely fulfillment of their tax obligations is ensured.
Instructions
Before digitally submitting the gift or parent property tax return through the myPROPERTY app, it is necessary for the donor/parent to update the details of the transferred property to the current property status shown in the Property Register.
With the posting of the contract by the notary in the myPROPERTY application, a real estate data declaration (E9) is automatically created for each contracting party (donor/parent and donee/child) with the changes in the real estate relating to either table 1 PLOT DATA (INSIDE PLAN OR SETTLEMENT ) AND BUILDINGS (INSIDE AND OUTSIDE THE PLAN) or table 2 FIELD ELEMENTS thereof.
The following applies to the property information statement, which is generated automatically:
– For the donor/parent, the fields of the real estate data declaration relating to the description of the property are filled in with the data corresponding to the Property Identification Number (ATIK) of the transferred property and are drawn from the current property status of his real estate in the Property Inventory OPS. The Change Code column is filled in with code 3 (property deletion).
-For the donee/child, the fields of the real estate data declaration relating to the description of the property are filled in with the data corresponding to the ATAK of the transferred property and are drawn from the current asset status of the donor/parent’s real estate in the OPS Real Estate Inventory. The Change Code column is filled in with code 1 (new property declaration).
-For all parties, the fields of the property declaration “Policy number”, “Notary tax number” and “Policy date” are filled in with the information obtained from the myPROPERTY application. In the “Taxpayer’s Notes” field, the phrase “Automatically generate E9 return from myPROPERTY” is written.
After the automatic creation of the real estate data declarations (E9), an electronic notification is posted in the inbox of the contracting parties in the myAADE digital portal, followed by an email being sent to their registered e-mail address, in order to inform them of the creation of the submitted data declaration real estate.
The procedure is also applied in the event that it is not possible to automatically create a statement of real estate data due to a technical or other inability to link the data of the real estate or when the contracting party had already submitted a statement of real estate data for the same property before it was automatically created by the system.
Property data declarations (E9) that are automatically generated are considered to have been definitively submitted. The date of submission of the declaration is considered the date of posting of the donation or parental provision contract in the myPROPERTY digital application.
Correction with modifier
In the event of any inconsistency between the content of the donation or parental benefit contract and the automatic declaration of real estate data, the taxpayer may submit, within the legal deadline, an amending declaration to the OPS Real Estate Inventory.
Exceptions
The procedure for automatically creating and submitting real estate data declarations (E9) does not apply:
– In the event that the details of the donation or parental care contract are not registered and/or it is not posted on the myPROPERTY application until the last working day of the month of February of the year following the drawing up of the contract.
– In the event that the ATAK of the transferred property is/are not registered during the digital submission of the donation tax return or parental provision of property in the myPROPERTY application.
In the above cases, the declaration of real estate information is submitted by the taxpayer within the legal deadline.
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